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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. - 21/2021 - State Tax - Maharashtra SGST

Extract

..... FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 9th June 2021. NOTIFICATION Notification No. 21/2021 - State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST/1021/C.R. 56(C)/Taxation-1.-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the “said Act”), the Government of Maharashtra, on the recommendations .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. - 21/2021 - State Tax - Maharashtra SGST

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..... KELKAR, Deputy Secretary to Government. Note.-The principal Notification No. GST-1017/C.R.03 /Taxation-1. [Notification No. 73/2017-State Tax], dated the 29th December 2017, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 10, dated the 4th January, 2018, and was last amended by Notification No. GST. 1020/C.R.-88A/Taxation-1 [Notification No. 67/2020-State Tax], dated the 13th October, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary .....

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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. - 21/2021 - State Tax - Maharashtra SGST

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